El Ministerio Público Financiero, en el corazón de las jurisdicciones financieras francesas
The article begins with an acknowledgement of the important role of the Public Prosecutor’s Office in the functioning of french financial jurisdictions. The main lines of the accountability system by payment computers and public accountants in France are set out below. The specific functions of t...
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| Language: | Spanish |
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2019
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| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 21, Nº 63, 2019, pags. 56-87 |
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dialnet-ar-18-ART00014237822020-12-18El Ministerio Público Financiero, en el corazón de las jurisdicciones financieras francesasFrentz, RémiCour des ComptesFiscalíaprocedimientoresponsabilidadorganizaciónCour des ComptesProsecutor’s OfficeprocedureresponsibilityorganizationThe article begins with an acknowledgement of the important role of the Public Prosecutor’s Office in the functioning of french financial jurisdictions. The main lines of the accountability system by payment computers and public accountants in France are set out below. The specific functions of the Public Prosecutor’s Office in the Cour des Comptes are discussed in depth below and the requirements for the proper exercise of the powers of the courts and their instructors, the initiation of procedures, the conclusions of the Public Prosecutor’s Office and its intervention in the monitoring of checks are also discussed in depth. Finally, it describes the networked organization of the Public Prosecutor’s Office and the new approaches to its role. The structure and content have been chosen following an informative intention but also a doctrinal depth , so that it can be useful both experts in the control of the economic and financial activity of the Public Sector, as well as professionals and researchers simply interested in the subject.El artículo empieza con un reconocimiento del importante papel de la Fiscalía en el funcionamiento de las jurisdicciones financieras francesas. Seguidamente se exponen las líneas maestras del sistema de rendición de cuentas por los ordenadores de pagos y los contadores públicos en Francia. A continuación se examinan las funciones concretas de la Fiscalía en la Cour des Comptes y se tratan en profundidad los requisitos del correcto ejercicio de los poderes de los tribunales y de sus instructores, la iniciación de los procedimientos, las conclusiones de la Fiscalía y la intervención de la misma en el seguimiento de los controles. Finalmente, se describe la organización en red del Ministerio Público y los nuevos enfoques de su función. La estructura y el contenido se han elegido simultaneando la intención divulgativa del texto y la precisión y profundidad doctrinal del mismo, de manera que pueda resultar de utilidad tanto a expertos en el control de la actividad económico-financiera del Sector Público, como a profesionales e investigadores simplemente interesados en el tema.Suárez Robledano, José Manuel2019text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=7478905(Revista) ISSN 1575-1333Revista española de control externo, ISSN 1575-1333, Vol. 21, Nº 63, 2019, pags. 56-87spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Revista española de control externo, ISSN 1575-1333, Vol. 21, Nº 63, 2019, pags. 56-87
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| language |
Spanish
|
| topic |
Cour des Comptes
Fiscalía procedimiento responsabilidad organización Cour des Comptes Prosecutor’s Office procedure responsibility organization |
| spellingShingle |
Cour des Comptes
Fiscalía procedimiento responsabilidad organización Cour des Comptes Prosecutor’s Office procedure responsibility organization Frentz, Rémi El Ministerio Público Financiero, en el corazón de las jurisdicciones financieras francesas |
| description |
The article begins with an acknowledgement of the important role of the Public
Prosecutor’s Office in the functioning of french financial jurisdictions. The main
lines of the accountability system by payment computers and public accountants in
France are set out below. The specific functions of the Public Prosecutor’s Office
in the Cour des Comptes are discussed in depth below and the requirements for the
proper exercise of the powers of the courts and their instructors, the initiation of
procedures, the conclusions of the Public Prosecutor’s Office and its intervention
in the monitoring of checks are also discussed in depth. Finally, it describes the
networked organization of the Public Prosecutor’s Office and the new approaches
to its role. The structure and content have been chosen following an informative
intention but also a doctrinal depth , so that it can be useful both experts in the
control of the economic and financial activity of the Public Sector, as well as professionals and researchers simply interested in the subject.
|
| author_additional |
Suárez Robledano, José Manuel
|
| format |
Article
|
| author |
Frentz, Rémi
|
| author_facet |
Frentz, Rémi
|
| author_sort |
Frentz, Rémi
|
| author2 |
Suárez Robledano, José Manuel
|
| title |
El Ministerio Público Financiero, en el corazón de las jurisdicciones financieras francesas
|
| title_short |
El Ministerio Público Financiero, en el corazón de las jurisdicciones financieras francesas
|
| title_full |
El Ministerio Público Financiero, en el corazón de las jurisdicciones financieras francesas
|
| title_fullStr |
El Ministerio Público Financiero, en el corazón de las jurisdicciones financieras francesas
|
| title_full_unstemmed |
El Ministerio Público Financiero, en el corazón de las jurisdicciones financieras francesas
|
| title_sort |
el ministerio público financiero, en el corazón de las jurisdicciones financieras francesas
|
| publishDate |
2019
|
| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=7478905
|
| _version_ |
1709753299757957120
|